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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Ilmiah Akuntansi dan Bisnis JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika TEKMAPRO Journal of Industrial Engineering and Management Jurnal Ilmiah Econosains Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal EMT KITA Jurnal Pendidikan Ekonomi & Bisnis Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Business and Behavioural Entrepreneurship Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Ilmiah Wahana Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JAE (Jurnal Akuntansi dan Ekonomi) Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Mantik Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis Jurnal Abdi Insani Current : Jurnal Kajian Akuntansi dan Bisnis Terkini BUDGETING : Journal of Business, Management and Accounting Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ekonomi Bisnis Dan Industri (EBI) Teaching and Learning Journal of Mandalika (Teacher) International Journal of Business, Law, and Education Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan FOCUS: Journal of Social Studies Berajah Journal Jurnal Arastirma International Journal of Social Service and Research Transekonomika : Akuntansi, Bisnis dan Keuangan Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Acitya Ardana: Jurnal Keuangan Negara dan Kebijakan Publik Journal of Social Research EKONOMIKA45 JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN D'edukasi: Jurnal Pengabdian Masyarakat Rahmatan Lil’alamin Journal of Community Services (RLA) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Journal Research of Social Science, Economics, and Management JEKP (Jurnal Ekonomi dan Keuangan Publik) Moneter : Jurnal Keuangan dan Perbankan Jurnal Perpajakan dan Keuangan Publik TOFEDU: The Future of Education Journal Jurnal Informatika Ekonomi Bisnis Akuntansi: Jurnal Riset Ilmu Akuntansi International Journal of Educational and Life Sciences (IJELS) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Akuntansi, Perpajakan dan Auditing E-JURNAL AKUNTANSI Jurnal Ilmiah Cano Ekonomos International Journal of Economics and Management Research
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Faktor - Faktor yang Memengaruhi Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual pada Biro Keuangan dan BMN Seketariat Jenderal Kemendikbud Ristek Faisal, Alif; Pahala, Indra; Utaminingtyas, Tri Hesti
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0402.08

Abstract

This research was conducted with the aim of obtaining empirical evidence regarding the Quality of Human Resources, Organizational Commitment, and Information Technology on the Application of Accrual-Based Government Accounting Standards. This study uses primary data with a sample of employees of the Bureau of Finance and BMN at the Ministry of Education and Culture. The sampling technique in this study used convenience sampling with 98 respondents. Testing the hypothesis in this study uses a multiple regression model using SPSS 25. Based on the results of the analysis in this study, it can be concluded that: (1) the quality of human resources has a significant positive effect on the application of accrual-based government accounting standards, (2) organizational commitment has a significant positive effect on the application of accrual-based government accounting standards, and ( 3) information technology has a significant positive influence on the application of accrual-based government accounting standards. Thus, the increasing of each of the variables of the quality of human resources, organizational commitment, and information technology, then each of these independent variables will be able to increase the application of accrual-based government accounting standards.
Faktor-Faktor yang Memengaruhi Luas Pengungkapan Laporan Tahunan pada Sub Sektor Makanan dan Minuman di BEI Tahun 2019-2022 Maulidianita, Hervira; Pahala, Indra; Yusuf, Muhammad
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0403.01

Abstract

This research was conducted to analyze leverage, profitability, company age and public share ownership on the extent of annual report disclosure. The research object used is the food and beverage subsector on the IDX in 2019-2022. This data was processed in a panel manner using Eviews version 13. The sample found was 23 companies using the purposive sampling method. Based on this research, it was found from the results of hypothesis testing that the company age variable had a significant positive influence on the extent of annual report disclosure. Meanwhile, the variables leverage, profitability and public share ownership have no influence on the extent of annual report disclosure. It is concluded that leverage, profitability and public share ownership are financial reports that must be disclosed according to SEOJK No.30/SEOJK.04/2016. Therefore, food and beverage companies are expected to continue to develop their business so that the company can survive for a long time and have a long life in the business world, so that the company can present a broader annual report which not only discloses information that must be disclosed but also provides additional voluntary information. This is done to attract the attention of users of food and beverage companies' annual reports.
Pengaruh Gender, Locus of Control, Kompleksitas Tugas, dan Pengalaman Auditor Terhadap Audit Judgement Setyawan, Diki; Pahala, Indra; Handarini, Dwi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0403.02

Abstract

An auditor is a profession whose job is to reveal the truth of the information contained in a company's financial reports. Audit judgment is the auditor's decision on an idea, opinion, event, status and others that will influence the audit opinion. This research was conducted with the aim of obtaining empirical evidence regarding Gender, Locus of Control, Task Complexity, and auditor experience in the Application of Audit Judgment. This research uses primary data with a sample of internal auditors representing BPKP DKI Jakarta Province. The sampling technique in this research used convenience sampling with 70 respondents. Hypothesis testing in this research uses Structural Model Partial Least Square (SEM-PLS) using SmartPLS 3.0 software. Based on the results of the analysis in this research, it can be concluded that: (1) gender has a negative effect on audit judgment, (2) locus of control has a positive effect on audit judgment, (3) task complexity has a negative effect on audit judgment, and (4) Auditor Experience has a positive effect on audit judgment.
Analisis Efektivitas Alokasi Dana Desa pada Anggaran Belanja di Desa Banguncipto Kecamatan Sentolo, Kulon Progo, Daerah Istimewa Yogyakarta Nathania, Stephanie; Pahala, Indra; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0403.05

Abstract

Tujuan penelitian ini adalah untuk mengeksplorasi bagaimana Dana Desa dialokasikan dan seberapa efektif penggunaannya di Desa Banguncipto, Kulon Progo. Selain itu, penelitian ini bertujuan untuk memverifikasi apakah Desa Banguncipto, Kulon Progo, melakukan pengelolaan keuangan Desa dengan baik. Pendekatan penelitian ini menggabungkan aspek kuantitatif dan kualitatif. Hasil penelitian menunjukkan bahwa tingkat efektivitas Dana Desa di Desa Banguncipto bervariasi dari tahun ke tahun: efektif pada ketiga tahun, 2019, 2020, dan 2021. Desa Banguncipto terbukti berhasil mengelola keuangannya dengan melibatkan partisipasi masyarakat, menjaga transparansi dan ketaatan terhadap regulasi yang berlaku. Tantangan utama yang dihadapi dalam pengelolaan keuangan adalah kurangnya sumber daya manusia, yang menyebabkan penundaan dalam pelaporan kegiatan. Diskusi dan implikasi lebih lanjut dari temuan ini akan diuraikan dalam artikel.
Pengaruh Penerapan E-System Perpajakan, Kesadaran Wajib Pajak, dan Sanksi Pajak Terhadap Kepatuhan Perpajakan Wajib Pajak Orang Pribadi Delvechio, Vieri; Pahala, Indra; Utaminingtyas, Tri Hesti
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0403.14

Abstract

The Taxpayer compliance is important to avoid causing tax evasion, smuggling, and other tax problems. The aim of this research is to analyze the influence of the tax e-system, taxpayer awareness, and tax penalties on tax compliance. The samples using simple random sampling technique was 120. In this study, data is gathered using a Google Form survey administered to individual taxpayers in KPP Pratama Jakarta Kebayoran Lama. With SPSS 25, multivariate analysis was used to analyze the data and the hypothesis. The results show that taxpayer awareness and tax penalties have a significant effect on taxpayer compliance. Whereas the tax e-system has no significant effect.
Pengaruh Profitabilitas, Aset Pajak Tangguhan, Pajak Kini dan Perencanaan Pajak terhadap Manajemen Laba Nur Hasanah, Alifa Shafiya; Indra Pahala; Unggul Purwohedi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.01

Abstract

The study's goal was to examine how profitability, deferred tax assets, current tax expenses, and tax planning affect profit management. The population for the study was made up of property and real estate companies listed on the Indonesian Stock Exchange (IDX) from 2020 to 2022. This study method used a quantitative method with data in the form of financial reports available on the IDX website. Samples selected using purposive sampling techniques and produced 66 observational data. Data is processed using SPSS applications and analyzed using logistic regression analysis. This research uses secondary data taken from the company's financial statements. Based on the analysis of this study, it is possible to conclude that the current tax expense has a positive and significant influence on profit management, profitability has a negative and significant influence on profit management, and deferred tax assets and tax planning are not significant to profit management.
Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Emisi Karbon pada Perusahaan BUMN Lasmiati; Pahala, Indra; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.09

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, kinerja lingkungan, profitabilitas dan Leverage terhadap pengungkapan emisi karbon pada perusahaan Badan Usaha Milik Negara (BUMN). Tingkat pengungkapan emisi karbon diukur dengan menggunakan checklist carbon emission disclosure. Penelitian menggunakan data sekunder yang bersumber dari laporan keuangan, laporan keberlanjutan dan laporan peringkat PROPER dari perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) serta berpartisipasi pada program PROPER selama tahun 2016-2022. Sebanyak 98 sampel observasi terpilih melalui teknik purposive sampling yang diolah dengan analisis regresi data panel menggunakan Eviews 12. Berdasarkan hasil penelitian ditemukan adanya pengaruh positif ukuran perusahaan terhadap pengungkapan emisi karbon, sementara Leverage ditemukan memiliki pengaruh negatif terhadap pengungkapan emisi karbon. Namun, kinerja lingkungan dan profitabilitas tidak secara signifikan memiliki pengaruh terhadap pengungkapan emisi karbon. Kata Kunci: Pengungkapan Emisi Karbon, Ukuran Perusahaan, Kinerja Lingkungan, Profitabilitas, Leverage
Analisis Penerapan ISAK 35 Tentang Laporan Keuangan Organisasi Nonlaba pada Gereja HKBP Kutabumi Ruth Gabirella Apriliana; Ulupui, I Gusti Ketut Agung; Pahala, Indra
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.10

Abstract

This research aims to apply ISAK 35 guidelines in preparing the financial statements of HKBP Kutabumi Church for the year 2022, following the accounting cycle process. The research method used is descriptive qualitative analysis. Data collection techniques include interviews, documentation, and observation. The data sources utilized are primary and secondary data. The results of this study indicate that HKBP Kutabumi Church has not yet implemented financial reporting based on ISAK 35. The church's financial statements are prepared on a cash basis with a single entry recording system, where only cash inflows and outflows are recorded. Additionally, church officials have not conducted an inventory of assets owned. Therefore, the researcher compiled and prepared the financial statements of HKBP Kutabumi Church for the year 2022 in accordance with ISAK 35 accounting standards. These include the statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flows, and notes to the financial statements.
Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress Perusahaan Consumer Cyclicals Burnika, Erwin; Pahala, Indra; Handarini, Dwi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.08

Abstract

Penelitian ini bertujuan untuk menganalisis peran Return on Asset (ROA), Cash Ratio, Debt to Equity Ratio (DER), dan Total Asset Turnover terhadap Financial Distress perusahaan Consumer Cyclicals yang terdaftar di Bursa Efek Indonesia pada tahun 2020 - 2023. Penelitian ini dilakukan dengan menggunakan metode analisis regresi data panel dengan menggunakan bantuan perangkat lunak E-views 12. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari 212 sampel data yang terdiri dari 53 laporan keuangan perusahaan selama periode 2020 – 2023.. Hasil dari penelitian menujukan bahwa: (1) Return on Asset (ROA) berpengaruh negatif dan signifikan terhadap Financial Distress. (2) Cash Ratio berpengaruh negatif dan signifikan terhadap Financial Distress. (3) Debt to Equity Ratio (DER) tidak berpengaruh terhadap Financial Distress. (4) Total Asset Turnover (TATO) berpengaruh negatif dan signifikan terhadap Financial Distress. (5) Return on Asset (ROA), Cash Ratio, Debt to Equity Ratio (DER), dan Total Asset Turnover (TATO) secara bersama-sama berpengaruh terhadap Financial Distress.
Pengaruh PPN, PKB, Harga dan Iklan Terhadap Minat Beli Kendaraan Bermotor Listrik Benedick, Vito; Musyaffi, Ayatulloh Michael; Pahala, Indra
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.04

Abstract

Penelitian ini dilakukan untuk mengetahui apakah terdapat pengaruh antara Pajak Penambahan Nilai, Pajak Kendaraan Bermotor, Harga, dan Iklan terhadap minat beli kendaraan bermotor listrik. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Jenis data yang digunakan pada penelitian ini adalah data primer yang didapat dari kuisioner yang disebarkan kepada masyarakat Cengkareng Barat. Sampel yang digunakan adalah sebanyak 100 sampel. Model analisis data pada penelitian ini adalah SEM-PLS dengan pengujian outer model, dan structural model dengan bantuan aplikasi pengolahan data Smart-PLS. hasil penelitian menunjukkan bahwa Pajak Penambahan Nilai, Pajak Kendaraan Bermotor, dan Iklan berpengaruh terhadap minat beli kendaraan bermotor listrik sedangkan Harga tidak berpengaruh terhadap minat beli kendaraan bermotor listrik
Co-Authors Abdul Haris Fatgehipon, Abdul Haris Abrori, Ali ACHMAD FAUZI Adam Zakaria Ade Puspita, Reni Suwandi Adinda Chairunnisa Agung Wahyu Handaru Agus Wibowo Ahmad Najib Aji Ahmadi Sasmi Ajitama, Ombih Akbar, Abdul Azhim Alfarizi, Alwan Harris Ali Abrori Ameliyaningsih, Tri Anggreini, Anisya Anisya Anggreini Aprilliana, Diar Ardelia, Sarah Selli Ardi, Wijang Arenal Arenal Arenal, Arenal Aria, Dimas Fajar Arief, Deysa Rosiana Aripin Ariza, Fiby Armazy, Tejan Dayyan Aryanto, Mohammad Suharyadi Astuti, Riana Dwi Athmad Eka Prayoga Ati Sumiati Augustriandi Ayu Fatmawati Ayuwinarti Purba Azima, Razy Ulul Bambang Saputra Benedick, Vito Berlianto, Wawan Rudi Budi Priyono Budi Priyono Burnika, Erwin Choirul Anwar Chris Meytaliana, Adellia Davita Dewardani Della Widya Ayu Delvechio, Vieri Densa, Ricky Destria Kurnianti Diah Armeliza Dwi Handarini, Dwi Dwi Hapsoro, Dian Dwi Kismayanti Respati Dwi Kismayanti Respati DWI RAHMAWATI Dzakiyyah Ulfah Wadjaudje Eko Tama Putra Saratian Elis Mediawati, Elis Erlitasari, Tyas Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Evelyne Shafina Evriansyah, Evriansyah Faisal, Alif Fajriyati, Sausan Famela, Zafia Intan Febriasari, Bakhita Yulistyani Fiby Ariza Fitriani, Azmi Gentiga Muhammad Zairin Gera Dhea Guniyati Grace Ombun Meilisa Haidarputra, Alferdio Hakim Mustaqim , Aziz Lukman Hakim, Utsman Abdul Handaru , Agung Wahyu Handaru, Wahyu Hanifah, Nindya Nurul hasanah, Noor Hendrico, Hendrico HENRY ERYANTO, HENRY Hermawan, Herman Herna, Herna Husna, Qonita Af'idatul Hutagaol, Rismawaty I Gusti Ketut Agung Ulupui Ibrahim, Syufriadi Ika Febrilia Indah Muliasari Indah Muliasari Iryani, Novi Jadidah, Wanti Nur Joko Suryanto Kamil, Upik Sitti Aslia Karina, Dhiya Syifa Karuniana Dianta Arfiando Sebayang Khairunnisa, Hera Khusniah, Widatul khusnul khotimah Kolin, Maria Delastrada Rina Kresnamurti Rivai P, Agung Kurniati, Destria Kusumaastuti, Maria Ulfah Kusumaningrum, Faradilla Lasmiati Lawalata, Adinda Abigail Stien Lemana, Alifia Harfiani Lili Helmison Lisa Rachmawati Lukman Hakim Mustaqim, Aziz Mardiani, Isni Marpaung, Desi Rahmadani Marsellisa Marsellisa Nindito Maulida, Ulfa Maulidianita, Hervira Merbaka, Zakiyyah Riris Mohamad Rizan Mubarok, Fikri Muhammad Darmawan, Muhammad Muhammad Ihsan Muhammad Rizki Muhammad Yusuf Muhammad Yusuf MUHAMMAD YUSUF Muliasari, Indah Mulyani, Dinda Mulyo, Sadono Munara, Kasra Jaru Murtopo, Purno Mustofa, Usman Musyaffi, Ayatulloh Michael Nariswari, Anindya Nasution Hafifah Nasution, Hafifah Nathania, Stephanie Nimita Candraswari Nindya Novelira N Noura, Ghaniya Noval A, Muhamad Novelira N, Nindya Nur Hamidah, Nur Nur Hasanah, Alifa Shafiya Nur Malikha Ulfah Nuramalia Hasanah Nuramalia Hasanah Nurfalah, Sunita Nurhidayah, Dhea Alifia Pakpahan, Kristina Pakpahan, Kristina Evana Pangesti Lestari, Surya Murni Permatasari, Annisa Aprilia Petrolis Nusa Perdana, Petrolis Nusa Prasetiyaningsih, Endah Prayoga, Athmad Eka Puji Wahono Puji Wahono Pujiastuti Pangestu, Rizma Purba, Ayuwinarti Putra, Arie Anggara R, Tresno Eka Jaya Rachman, Riza Aulia Radina Angganis Radina Angganis Ramadhan, Pinolia Ramadhanti, Nabila Ratna Anggraini Rd. Tuty Sariwulan Rendy Ardiansyah Rendy Ardiansyah Reza Fairuzzabadi Rhofitania, Rhofitania Ria Kurniawati Rida Prihatni Rifki Sudibyo Rismawati Rochmah, Rania Rosyadhi, Rozi Irfan Rr. Ponco Dewi Karyaningsih Ruth Gabirella Apriliana S Suherman Sadono Mulyo safitri, gita Salju Sanjaya, Billy Putra Santi Susanti Saptono, Ari Sari, Mutiara Nilam Sari, Septy Dwi Indah Sary, Zulfadli Ahmad Sasmi, Aji Ahmadi Septian, Anggi Serawati, Silvi Setiawan, uhammad Surya Setyawan, Diki Shafina, Evelyne Shandy Aditya Sididi Sisworini, Endah Siti Farhah Siti Fatimah Zahra Sri Zulaihati Suherdi Suherman Sukmo, Bayu Suparno Suparno Suparno Surya Anugrah Suryadi Suryadi Susanti, Santi Susi Indriyani Susilowati, Reni Susmala, Windy Fatma Sustresia Sihombing Syamsiyah Laela Tunnisa Tathawura, Ramza Tresno Eka Jaya Tresno Eka Jaya Tresno Eka Jaya, Tresno Eka Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas, Tri Hesti Tya Sisti Widyastuti Ulupui, IGKA Unggul Purwohedi Usep Suhud Venika Mitha Alfiana Wahono, Puji Wahyu Handaru Widianingrum, Elita Eradika Widyasari, Nila Aristiani Winanto, Rando Windy Fatma Susmala Wirianti Wisnuputra, Deandra Muhammad Yulianto, Imam Dwi Yunika Murdayanti Zairin, Gentiga Muhammad Zakaria, Adam Zakiah, Rizka Zuhdi, Amin